{"id":13888,"date":"2015-09-26T07:46:58","date_gmt":"2015-09-26T07:46:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13888"},"modified":"2015-09-26T09:07:09","modified_gmt":"2015-09-26T09:07:09","slug":"chung-tu-chi-thuong-cho-nhan-vien-dat-doanh-so-duoc-tinh-vao-chi-phi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13888","title":{"rendered":"Ch\u1ee9ng t\u1eeb chi th\u01b0\u1edfng cho nh\u00e2n vi\u00ean \u0111\u1ea1t doanh s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed?"},"content":{"rendered":"

\"Ch\u1ee9ng<\/h2>\n
\u0110\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng, nhi\u1ec1u doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng, th\u01b0\u1edfng theo doanh thu b\u00e1n h\u00e0ng, hay c\u00f3 nh\u1eefng kho\u1ea3n chi th\u01b0\u1edfng doanh s\u1ed1 cho nh\u1eefng nh\u00e2n vi\u00ean kinh doanh \u0111\u1ea1t doanh s\u1ed1 cao. V\u1eady ch\u1ee9ng t\u1eeb \u0111\u1ec3 kho\u1ea3n chi \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?\u00a0<\/b>K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft sau<\/span><\/div>\n
\n

1. Ch\u00ednh s\u00e1ch thu\u1ebf.<\/strong><\/span><\/h2>\n

a. Thu\u1ebf TNDN<\/em><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6 kho\u1ea3n 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. <\/em>Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

C\u0169ng t\u1ea1i\u00a0\u0111i\u1ec1u 6, kho\u1ea3n 2, \u0111i\u1ec3m\u00a02.5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

“2.5.<\/em>Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

\u2026..<\/em><\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 kho\u1ea3n chi th\u01b0\u1edfng\u00a0cho nh\u00e2n vi\u00ean kinh doanh \u0111\u1ea1t doanh s\u1ed1 cao th\u00ec trong H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, Quy ch\u1ebf t\u00e0i ch\u00ednh, Quy ch\u1ebf th\u01b0\u1edfng..\u00a0c\u1ee7a c\u00f4ng ty ph\u1ea3i quy \u0111\u1ecbnh vi\u1ec7c tr\u1ea3 hoa h\u1ed3ng theo doanh s\u1ed1 kinh doanh.<\/span><\/p>\n

Ngo\u00e0i ra, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u00a0\u0111\u1ecbnh th\u01b0\u1edfng, t\u1eadp h\u1ee3p doanh s\u1ed1 c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n (c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u00a0b\u1ed9 ph\u1eadn li\u00ean quan), t\u00ednh to\u00e1n m\u1ee9c th\u01b0\u1edfng… v\u00e0 l\u01b0u nh\u1eefng ch\u1ee9ng t\u1eeb\u00a0\u0111\u00f3 c\u00f9ng v\u1edbi phi\u1ebfu chi<\/span><\/p>\n

b. Thu\u1ebf TNCN.<\/em><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/em><\/span><\/p>\n

a. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c do \u0111\u01b0\u1ee3c th\u01b0\u1edfng theo doanh s\u1ed1 s\u1ebd ch\u1ecbu thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/strong><\/span><\/h2>\n

– Khi t\u00ednh ti\u1ec1n th\u01b0\u1edfng\u00a0ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean:<\/span><\/p>\n

N\u1ee3 TK 642, 641<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334<\/span><\/p>\n

– Khi chi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng\u00a0cho nh\u00e2n vi\u00ean:<\/span><\/p>\n

N\u1ee3 TK 334<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 3335<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n

X\u1eed l\u00fd chi ph\u00ed qu\u1ea3ng c\u00e1o v\u1edbi c\u00e1c m\u1ea1ng n\u01b0\u1edbc ngo\u00e0i\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng\u00a0\u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/a><\/span><\/p>\n

Nh\u1eefng h\u1eadu qu\u1ea3 khi kh\u00f4ng\u00a0\u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf<\/a><\/span><\/p>\n

X\u1eed l\u00fd khi doanh nghi\u1ec7p t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf th\u1eeba<\/a><\/span><\/p>\n

Nh\u1eefng quy\u00a0\u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng, nhi\u1ec1u doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng, th\u01b0\u1edfng theo doanh thu b\u00e1n h\u00e0ng, hay c\u00f3 nh\u1eefng kho\u1ea3n chi th\u01b0\u1edfng doanh s\u1ed1 cho nh\u1eefng nh\u00e2n vi\u00ean kinh doanh \u0111\u1ea1t doanh s\u1ed1 cao. V\u1eady ch\u1ee9ng t\u1eeb \u0111\u1ec3 kho\u1ea3n chi \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?\u00a0K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi..<\/p>\n","protected":false},"author":7,"featured_media":13915,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1753],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13888"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13888"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13888\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13915"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13888"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}